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THE ROLE OF FINANCIAL LITERACY, SELF-EFFICACY, AND RELIGIOSITY ON FINANCIAL BEHAVIOR IN THE MODERATION OF SAVING BEHAVIOR Nur Anisa Dwiyanti; Puji Endah Purnamasari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37195

Abstract

The world of finance is growing. It can bring out consumptive behavior from people and irregular financial management, especially among students. The phenomenon of consumptive behavior among students has encouraged researchers to do research that aims to analyze what factors affect financial behavior. Financial literacy, self-efficacy, religiosity, and saving Behavior on Financial Behavior are the variables used. The research method used is quantitive, with data analysis techniques to test hypotheses using SmartPLS. Data collection by distributing questionnaires via a Google form. The sample obtained for this study amounted to 260 respondents. This research shows that financial literacy, self-efficacy, and religiosity significantly influence financial behavior. This study also proves that saving behavior does not have a moderating effect on financial behavior.
THE ROLE OF INSTITUTIONAL OWNERSHIP MODERATING CAPITAL STRUCTURE, PROFITABILITY, AND MANAGERIAL OWNERSHIP ON COMPANY VALUES Taufiq Hidayat; Puji Endah Purnamasari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37611

Abstract

The proportion of the value of capital structure, profitability, managerial ownership, and institutional ownership greatly influences the company's performance in increasing the value of the company so that it has an impact on shareholder wealth. This research aims to determine and analyze the relationship between capital structure, profitability, and managerial ownership of company value with institutional ownership asianmoderating variable. The research uses company objects in the consumer goods industry sector for 2019-2021. The research method uses quantitative research with a descriptive approach, data collection techniques using the documentation method, and data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 23 application. Partially, the capital structure does not affect company value. Profitability and managerial ownership have a positive effect on the company value. The moderation test of institutional ownership cannot moderate the positive effect of capital structure and managerial ownership non-company value, and institutional ownership can moderate the negative effect of profitability on company value.
Peran Profitabilitas dalam Memoderasi Kinerja Lingkungan, Islamic Social Reporting dan Ukuran Dewan Komisaris Terhadap Nilai Perusahaan Mia Fitriani; Puji Endah Purnamasari
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 6 No. 1 (2023): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2023.vol6(1).12614

Abstract

Tujuan dari dilakukan penelitian ini adalah untuk mengetahui faktor-faktor yang dapat memengaruhi nilai perusahaan dengan dilakukan pengujian interaksi menggunakan profitabilitas. Populasi dalam penelitian ini yaitu seluruh perusahaan yang masuk daftar Jakarta Islamic Indeks selama kurun waktu 2017-2021 yang berjumlah 53 perusahaan. Perolehan sampel dilakukan dengan teknik purposive sampling dan diperoleh 8 perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dan analisis data dibantu dengan sofware eviews-12. Hasil yang diperoleh dari penelitian ini yaitu kinerja lingkungan dan Islamic Social Reporting (ISR) tidak berdampak pada nilai perusahaan, sedangkan ukuran dewan komisaris berdampak negatif signifikan pada nilai perusahaan. Profitabilitas tidak mampu memoderasi kinerja lingkungan terhadap nilai perusahaan, namun memperlemah pengaruh dari Islamic Social Reporting (ISR) dan ukuran dewan komisaris terhadap nilai perusahaan. Penelitian ini memiliki keterbatasan pada rasio profitabilitas yang hanya diukur dengan Return On Equity (ROE) serta hanya menggunakan 8 perusahaan sebagai sampel penelitian yang sesuai dengan kriteria penelitian.
Peran GCG dan ISR dalam Memoderasi Struktur Modal dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dinda Avista Sabela; Puji Endah Purnamasari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6193

Abstract

The purpose of this study is to determine the role of ISR and GCG in moderating the Capital Structure proxied by DAR and DER, Company Growth (Growth) on Company Value. This research uses a quantitative method with 32 companies that are included in JII70 for the 2018-2021 period to be used as samples in this study. The technique used in sampling is using purposive sampling method. The analytical method uses Eviews 12. The results of this study include a) the DAR variable has a probability value of 0.01 with α = 0.05 which means less than 0.05; b) the DER variable has a probability value of 0.57 with α = 0.05 which means more than 0.05; c) the growth variable has a probability value of 0.29 with α = 0.05 which means more than 0.05. The results of the f test have a probability value of 0.003 with α = 0.05 which means less than 0.05. It can be concluded that partially DAR has a negative and significant effect on company value. While DER and growth have no effect on firm value. Keywords: DAR, DER, Growth, Islamic Social Reporting, Institutional Ownership
The Influence of Bank Health and Interest Rates on Bank Profitability and Moderated By Economic Growth Nikmatul Rochmah; Puji Endah Purnamasari
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1125

Abstract

His research aims to determine the effect of bank soundness and interest rates on the profitability of banking companies listed on the Indonesia Stock Exchange in 2018-2021 and moderated by economic growth. The data type used is secondary data from banking financial reports, BI Rate data, and GDP data for 2018-2021. The sampling technique used was purposive sampling, and 21 samples were obtained from conventional commercial banks. The data analysis technique uses panel data regression analysis, and MRA uses E-views 12 software. The results of this study are that partially, the soundness of the bank as measured by the RGEC method affects, but only the Good Corporate Governance and Earning factors. However, the Risk Profile and Capital factors have no effect, so interest rates have a negative effect on profitability. For the bank health moderation test, only the CAR factor can be moderated by economic growth
THE ROLE OF COMPANY PERFORMANCE MODERATING CAPITAL STRUCTURE AND COMPANY EXTERNAL FACTORS ON COMPANY VALUE IN THE CONSISTENCY OF THE ECONOMIC RECESSION in 2020 Puji Endah Purnamasari; Farahiyah Sartika
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7056

Abstract

An increase in inflation can cause a slowdown or decrease in a country's economic growth, this situation can be called a recession in a country. The decline in the exchange rate of the domestic currency with foreign currencies and the increase in gross domestic product for two quarters, caused many companies to experience losses due to decreased sales and losses experienced by these companies resulted in a decrease in the value of the company which was marked by a decrease in the company's stock price. This study aims to measure the effect of capital structure, inflation, exchange rate, gross domestic product on firm value with firm performance as a moderating variable. The results of this study indicate that capital structure and inflation do not have a significant impact on firm value while the exchange rate and gross domestic product have a significant positive impact on firm value. While the company's performance is not able to modernize the relationship between the independent variable and the dependent variable.
Development of Gondosuli Coffee Network Expansion and Puspo Forest Honey Cultivation in Pasuruan Regency Throughout Indonesia to Improve Family Economy Yuliati Yuliati; Puji Endah Purnamasari; Annisa Fatmawati Atu
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.240

Abstract

The largest contributor to local revenue in Pasuruan Regency is coffee, Puspo as a coffee plantation area also has a very valuable natural wealth and many benefits, namely forest honey. So far, coffee and honey productivity has only met the Pasuruan Regency area, through coaching, it is hoped that there will be an expansion of the marketing area and interest throughout Indonesia. This study aims to provide coaching to MSMEs in the Puspo area to improve the family economy by developing Gondosuli coffee and forest honey businesses. This research method is qualitative, with a case study as an approach, the interview technique used involves the main informant of the business owner and the supporting informant is a member of the Puspo MSME association, Pasuruan Regency. Data collection techniques using interviews, observations, and documentation. The results obtained from this study are Gondosuli Coffee which is identical to plantation products in the Puspo area has a distinctive taste of both Arabica, Robusta and Liberica, as well as forest honey from wasps. Puspo natural forest honey is a type of honey produced by wild bees that live in the Puspo Pasuruan forest area. The natural potential that is the advantage of the region is certainly not owned by other regions besides Puspo Pasuruan Regency. The obstacle faced by MSMEs in penetrating the national market is that all demand for packaged coffee and forest honey throughout Indonesia has not been met due to limited packaging technology so that production capacity is not large enough. There is no coffee storage warehouse that can help with the availability of coffee for all times. The contribution of research to help coffee and forest honey farmers in improving the family economy, with more durable packaging, is practically able to reach consumers throughout Indonesia.
Is Tax Avoidance in the Mining Industry Moderated By Company Size Desi Pratiwi Adhila Khoirunnisa; Putri Wulandari Hari Rachman; Puji Endah Purnamasari; Mardiana Mardiana
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.262

Abstract

The goal of this study is to ascertain if tax avoidance is impacted by capital intensity, leverage, and profitability which is moderated by firm size. Purposive sampling is used for the sample in this study, which focuses on mining companies that are listed on the IDX. The websites of the respective companies and IDX were used to get the data. The data were analyzed using MRA and multiple linear regression. The results demonstrate that while profitability and capital intensity have a significantly positive impact on tax avoidance, leverage has a negative impact. This study also demonstrates that firm size can moderate the impact of capital intensity and leverage, but it cannot moderate the impact of profitability.
Peran Net Interest Margin Dalam Memediasi Hubungan Faktor-Faktor Yang Mempengaruhi Return On Asset Puji Endah Purnamasari; Intan Iriana Renanda
JPS (Jurnal Perbankan Syariah) Vol 3 No 1 (2022): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v3i1.509

Abstract

This research aims to show the effect of capital adequacy ratio (CAR), non-performing financing (NPF), and operating costs of operating income (OCOI) on return on assets (ROA) with net interest margin (NIM) as an intervening variable. This quantitative research uses secondary data in panel data with a purposive sampling technique. The sample used was five Islamic commercial banks (ICB) registered with the Financial Services Authority (FSA) from 2016 to 2020. Data analysis uses descriptive, stationary, regression, classical assumptions, and path analysis. This research shows that CAR, NPF, and OCOI partially do not affect NIM. CAR has a positive and significant effect on ROA. OCOI has a negative effect on ROA. NPF does not affect ROA. NIM has a positive and significant effect on ROA. NIM cannot mediate the effect of CAR on ROA. However, NIM can mediate the effect of NPF and OCOI on ROA. This research complements existing theories and can be used to reference ICB in improving performance.
Pemberdayaan Ekonomi Masyarakat Melalui Pengolahan Minyak Jelantah Pada Komunitas Fatayat Nahdlatul Ulama Candirenggo Singosari Bashith, Abdul; Amin, Saiful; Purnamasari, Puji Endah; Kurniawan, Muchammad Akbar; Fa’izah, Lailatul
Jurnal Pemberdayaan Masyarakat Vol 9 No 2 (2024): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i2.10652

Abstract

Waste cooking oil that is disposed of carelessly has an impact on environmental degradation. Based on a survey that has been conducted, the problems faced by partners are 1) the community, especially Candirenggo Village, does not know and understand much about the processing of used cooking oil. 2) Not many parties have conducted training in processing used cooking oil, especially for the Fatayat NU community. This service aims to provide counselling and training related to the processing of used cooking oil or used cooking oil for the Fatayat NU Candirenggo community. This community service activity using the Asset Based Community Development (ABCD) method is described in a cycle consisting of the preparation stage, implementation stage, and monitoring and evaluation stage. This community service activity was carried out from March to August 2024 in Candirenggo Singosari Village, Malang Regency. The community, especially members of the Fatayat NU community in Candirenggo Village RT 05 RW 05 Singosari became the target audience for this community service. Used cooking oil waste management training activities have shown to be very effective in increasing community awareness and skills in protecting the environment. Through this training, members of Fatayat NU Candirenggo are equipped with knowledge and practical skills to manage used cooking oil waste into value-added products, such as soap and aromatherapy candles. This activity not only supports environmental conservation efforts but also improves the welfare and economic independence of community members.